This study focused on the Marginal Costing and Organizational Performance in Nigeria Breweries Plc. Marginal costing techniques is an important tool for making managerial decisions to ascertain the most appropriate technique to be used in presenting costing information by management accountants to the organization stakeholders and evaluating the extent to which marginal costing affect the setting of pricing method. Relevant data were collected from both primary and secondary sources. Questionnaire was the main source of data collected, instrument employed, while data from various relevant publications constituted the sources of secondary data such as the questionnaires administered were sixty (60), chi-square was used to analyze the data. Two hypothesis were tested: 259>9.488 which shows that marginal costing techniques is the best techniques for short term decision making while the second hypothesis tested gave 248.6 > 9.488 which indicates that strict adherence to marginal costing technique enhance the profitability in manufacturing company. Based on the findings the study established that the marginal costing technique is one of the key aspects of the management accountant responsibilities. The management accountant ascertain whether the technique contributes to high quality decision making which help in reporting on marginal costing techniques to Nigerian Breweries Plc, and the extent to which reliance can be placed on the technique. The overall objective of any organization is to maximize profit and maximization the wealth of its shareholders. Based on the findings and conclusion arrived at in this study, its recommends that the practicing of marginal costing techniques identify relevant cost and provide information to management on effect of cost and revenue of charges in volume of output in the short run and to absorbed into product cost along with variable cost.